The EU Sustainable Finance Disclosure Regulation (SFDR) provides comprehensive company-level indicators using data from both Sustainable1 datasets and external sources to support financial market participants (FMPs) with EU Sustainable Financial Disclosure Regulation (SFDR) reporting. This dataset seeks to mobilize capital towards sustainable investments by providing transparency and consistency for sustainability-related disclosures.

This dataset includes:

• Coverage for 20,000+ companies and 464 business activities
• Mandatory and opt-in Principle Adverse Indicators for SFDR categories: Climate & Environment; Social, Employee, Human Rights, Anti-Corruption; and Sovereigns, Supranational and Real Estate
• Data sourced from across Sustainable1 datasets, including Environmental, Physical Risk and ESG Scores Raw Data, as well as leading NGOs
• Linking to other S&P Global datasets using S&P IDs and other identifiers

The corporate disclosure necessary to populate all SFDR PAIs data may not be fully available. The EU Sustainable Finance Disclosure Regulation (SFDR) dataset may therefore use proxy data as a substitute for certain PAIs where disclosures are not currently available.